Okay. I'm using the sigelei 150 btw, which takes two 18650's in series.
Atomizer resistance has no bearing on the battery current drain (amp draw) in your Sig 150 (or any other regulated VW device). Your power setting and realtime battery voltage are the determinants of battery amp draw.
Assuming fully charged batteries (and 90% board efficiency) you'll be pulling ~19A from the batteries at 150W. At low voltage cutoff of 6.4V, you'll be pulling ~26A from the batteries.
Your atomizer resistance is going to determine the boards output voltage and output current.
Use this tool to model the battery drain:
Battery drain | Steam Engine | free vaping calculators
Set it to regulated, whatever power setting you want, and start with a battery voltage value of 8.4V to simulate a full charge for a pair of batteries in series. You can change the power setting, battery voltage, and atomizer resistance to see their effect on the other values.